Article 27: Freedom from Payment of Taxes
Published on: 29 June, 2020
Article 27: Original Text
27. Freedom as to payment of taxes for promotion of any particular religion – No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.
Article 27 is giving freedom from the payment of taxes while exercising the power of religion.
Article 27 Explanation
This is the third Article of Right to Freedom of Religion under the section of Fundamental Rights of the Indian Constitution.
This article says that the government cannot levy any kinds of taxes from its citizens and then use those taxes for the promotion of a specific religion. It is important to understand that this article is banning the taxes to be used for religious purpose but it’s not banning the imposition of a fee. If there are any communal riots then it’s valid for the government to use its funds to reconstruct those damaged structures using its own money from taxes.
This article says that the government cannot levy any kinds of taxes from its citizens and then use those taxes for the promotion of a specific religion. It is important to understand that this article is banning the taxes to be used for religious purpose but it’s not banning the imposition of a fee. If there are any communal riots then it’s valid for the government to use its funds to reconstruct those damaged structures using its own money from taxes.
Important cases related to Article 27
In Sri Jagannath v. the State of Orissa, AIR 1954, the court upheld the fee which was imposed. The court said that the annual contribution was a fee and not a tax. This payment was demanded to meet the expenses of the Commissioner and his office which was set up for the administration of the religious institution.
In Nasima Khatun v. State of West Bengal, AIR 1981, the Bengal Wakfs Act was amended in 1973. Through this amendment, the contribution was to be asked by people for the education of poor and meritorious boys and girls. The court said that this tax for teaching poor boys and girls will not come under Article 27 as a tax but it is a kind of Fee, which is not a prerogative of Article 27.
In P.M. Bhargava v. University Grants Commission, AIR 2004, the court said that the teaching of Jyotish Vigyan in a University by University Grants Commission is not religious teaching. This is a secular activity. So it won’t come under Article 27 of the Indian Constitution.
